Ethics, moral philosophy and accounting and finance research

Audrey Paterson, David Leung, William Jackson

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Within this chapter, we introduce you to the notion of ethics and moral philosophy and its importance to everyday life. We begin by first considering what ethics is and why it’s important. This is then followed with examples that demonstrate questionable ethical and moral behaviour from both research and professional practice. We deliberately draw in both as the outputs of research also inform the corporate world, the activities of which affect society as a whole. Following this we introduce a selection of key moral philosophies and their application to academic and professional practice within accounting and finance. The chapter includes examples of important issues that require careful reflections and consideration when determining approaches to data gathering and ensuring professional integrity. Finally, some practical advice and the fundamental principles of good research conduct and codes of ethics are put forward.
Original languageEnglish
Title of host publicationResearch Methods for Accounting and Finance
EditorsAudrey Paterson, David Leung, William Jackson, Robert MacIntosh, Kevin O'Gorman
Place of PublicationOxford
PublisherGoodfellow Publishers Ltd
Number of pages28
ISBN (Electronic)9781910158906
ISBN (Print)9781910158883, 9781910158890
Publication statusPublished - 30 Sept 2016

Publication series

NameThe Global Management Series
PublisherGoodfellow Publishers Ltd


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